Please help me solve the questions 12, 13 & 14.

12. If Dakota Company issues 1,500 shares of $6 par common stock for $75,000, A. Paid-In Capital in Excess of Par will be credited for $9,000 B. Cash will be debited for $66,000 C. Paid-In Capital in Excess of Par will be credited for $66,000 D. Common Stock will be credited for $75,000 Sabas Company has 20,000 shares of $100 par, 2% cumulative preferred stock and 100,000 shares of $50 par common 13. stock. The following amounts were distributed as dividends: Year 1: 10,000 Year 2: 45,000 Year 3: 90,000 Determine the dividends per share for preferred and common stock for the first year. A. $0.00 and $0.10 B. $2.00 and $0.00 C. $0.50 and $0.00 D. $0.50 and $0.10 14. Which of the following is the appropriate general journal entry to record the declaration of cash dividends? A. Cash Dividends Payable Cash B. Cash Dividends Cash Dividends Payable C. Paid-In Capital Cash Dividends Payable D. Retained Earnings Cash